The new European regulation on the control by customs authorities of intellectual property rights came into existence on the 12th June 2013 and applies in all Member States since the 1st January 2014. Long awaited, the new European regulation on the control by customs authorities of the respect for intellectual …

Antiques, art or collectables are not included in the tax base for the Solidarity Tax on Wealth (hereafter ISF in its French acronym – CGI (General Taxation Code), article 885 I). Vehicles that may benefit from this exoneration are defined by the French administration according to the same criteria as …

More precision on the tax on second car motor vehicles and in particular on the transitional regime in the event of a tax increase in order to take into account C02 emissions. Within the framework of a case on the compatibility of article 110 TFEU with the Dutch passenger vehicle …

A fresh condemnation of the Romanian system of ecological taxation of second hand imported vehicles and a new refusal to limit the scope of the judgement in time. CJEU, Gde Ch., ord., 3 Feb. 2014, joint cases C-97/13, Silvia Georgiana Câmpean v Administratia Finantelor Publice a Municipiului Medias, Administratia Fondului …

The Dutch tax on passenger vehicles and motorcycles (the Motorised Vehicle Tax, hereafter MV tax) has been a frequent issue before the court in recent years, with a number of preliminary rulings issued by the court (see CJEU, 27th April 2012, case C-114/11 Notermand-Boddenberg. – CJEU, 26th April 2012, case …

There is currently much political and legal interest in different European countries regarding the difference between taxis and chauffeured passenger vehicles and the unfair competition that the latter is accused of imposing on the former.

This judgment is good news for heavy goods vehicles owners used for non-professional purposes: tachographs, recording disks or drivers licences which were rendered mandatory by regulation (EC) No° 561/2006 EC (EP and Council regulation (EC) no° 561/2006, 15th March 2006) do not apply for drivers carrying out goods transport by …

This preliminary ruling, issued by the Latvian Supreme Court, raises relatively complicated questions of customs law, including whether or not the Customs authorities are enabled to take the results of border control checks from sample checks carried out on goods and extrapolate them to previous declarations for goods that are …

Car registration is an essential part of free circulation. It is organised by directive 2007/46/EC of the 5th Sep. 2007 “Establishing a framework for the approval of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles”. This directive foresees that vehicles need …

This judgment is good news for heavy goods vehicles owners used for non-professional purposes: tachographs, recording disks or drivers licences which were rendered mandatory by regulation (EC) No° 561/2006 EC (EP and Council regulation (EC) no° 561/2006, 15th March 2006) do not apply for drivers carrying out goods transport by …